-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Ny++XNlYKleIBLUzCDRUTaJ44PTlCoqplw6ThtmUp05ZKwS1yPayD0bYgWOUUcr8 od5WMTrD8qo22jSJTOeFZw== 0001193125-09-254993.txt : 20100226 0001193125-09-254993.hdr.sgml : 20100226 20091217171835 ACCESSION NUMBER: 0001193125-09-254993 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IPASS INC CENTRAL INDEX KEY: 0001053374 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 931214598 STATE OF INCORPORATION: DE FISCAL YEAR END: 0201 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3800 BRIDGE PARKWAY CITY: REDWOOD SHORES STATE: CA ZIP: 94065 BUSINESS PHONE: 6502324115 MAIL ADDRESS: STREET 1: 3800 BRIDGE PARKWAY CITY: REDWOOD SHORES STATE: CA ZIP: 94065 CORRESP 1 filename1.htm Correspondence Letter

[iPass Letterhead]

VIA EDGAR

December 17, 2009

Ms. Kathleen Collins

Accounting Branch Chief

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

 

Re: iPass Inc.

Form 10-K for the Fiscal Year Ended December 31, 2008

Filed March 16, 2009

Form 10-Q for Fiscal Quarter Ended September 30, 2009

Filed November 6, 2009

File No. 000-50327

Dear Ms. Collins:

iPass Inc. is electronically transmitting this letter to the Staff of the Securities and Exchange Commission in response to comments received from the Staff contained in the letter from the Staff, dated November 20, 2009, with respect to iPass’ Annual Report on Form 10-K for the fiscal year ended December 31, 2008, filed by iPass with the Securities and Exchange Commission on March 16, 2009, and Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2009, filed by iPass with the Securities and Exchange Commission on November 6, 2009.

This letter will confirm that iPass intends to file its written response to the Staff’s comment letter no later than Tuesday, December 22, 2009. Please contact me at (650) 232-4371, or Timothy Moore of Cooley Godward Kronish LLP at (650) 843-5690, with any questions or comments.

Sincerely,

 

/s/ William Garvey

William Garvey
Vice President and General Counsel
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